Required information [The following information applies to the questions displayed below.] The following calendar year-end information is taken from the December 31, 2017, adjusted trial balance and other records of Leone Company. Advertising expense Depreciation expense-Office equipment Depreciation expense-Selling equipment Depreciation expense--Factory equipment Factory supervision Factory supplies used Factory utilities Inventories Raw materials, December 31, 2016 Raw materials, December 31, 2017 Work in process, December 31, 2016 Work in process, December 31, 2017 Finished goods, December 31, 2016 Finished goods, December 31, 2017 $ 29,500 Direct labor 7,900 Income taxes expense 11,000 Indirect labor 32,500 Miscellaneous production costs 148,900 Office salaries expense 8,100 Raw materials purchases 44,000 Rent expense-Office space Rent expense-Selling space 157,300 Rent expense-Factory building 187,000 Maintenance expense-Factory equipment 16,200 Sales 20,800 Sales salaries expense 163,000 136,200 $ 685,800 281,000 55,400 11,100 62,000 995,000 20,000 29,700 77,200 39,000 4,446,000 395,800 For Year Ended December 31, 2017 Direct materials Raw materials available for use 0 Direct materials used Factory overhead Total factory overhead costs Total manufacturing costs Total cost of work in process